Though Gov. Code 1090 (forbidding conflicts of interest in public contracts) expressly applies only to public officials, the case law has extended it to apply to a separate non-public corporation that performs a public function and advise a government entity in making a public contract.  Here, the plaintiff adequately alleged that a contractor became such an entity by agreeing to perform professional preconstruction services in connection with a school construction project on which it later entered into a lease-leaseback arrangement with the school district to which it had given advice during the preconstruction phase.  Thus, plaintiff stated a cause of action against the contractor under Gov. Code 1090.  A taxpayer has standing to bring a claim for violation of that section.

California Court of Appeal, First District, Division 2 (Miller, J.); May 2, 2017 (published May 31, 2017); 2017 WL 2365295